유한책임회사 (limited liability company)South Korea
What it takes to form, own and run a private limited company in South Korea, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
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상사회사, 그 밖의 영리법인의 설립 또는 합병으로 인한 존속법인 1) 설립과 납입: 납입한 주식금액이나 출자금액 또는 현금 외의 출자가액의 1천분의 4(세액이 11만2천5백원 미만인 때에는 11만2천5백원으로 한다.
Form it
Who registers it
- Registry
- 등기소 (court registry offices; the Commercial Registration Act, art. 4)
- Formed without visiting
- Not in our records
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- 사원은 정관의 작성 후 설립등기를 하는 때까지 금전이나 그 밖의 재산의 출자를 전부 이행하여야 한다.
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사원은 정관의 작성 후 설립등기를 하는 때까지 금전이나 그 밖의 재산의 출자를 전부 이행하여야 한다.
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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1명 또는 둘 이상의 업무집행자를 정한 경우에는 업무집행자 각자가 회사의 업무를 집행할 권리와 의무가 있다.
- Shareholders
- Not stated
The registry’s and the law’s own pages do not mention it.
- Members
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the 유한책임회사 (limited liability company).
Important dates
When each obligation falls due, as the authority states it.
- Registration of a change in a registered matter
- 14 days after change of officers
With the registry office
Registered matters of the company are listed in art. 287-5(1); changes are registered within 2 weeks.
What is public
- Directors
- Public
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누구든지 수수료를 내고
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–25%
내국법인의 각 사업연도의 소득에 대한 법인세; progressive bands, return due within 3 months of the business year end (법인세법 제55조, 제60조; NTS rate table for business years from 2026). That a 유한책임회사 is taxed as a corporation was not read on a tax page; it is a 회사, which art. 169 defines as a 법인.
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이 법에서 “회사”란 상행위나 그 밖의 영리를 목적으로 하여 설립한 법인을 말한다.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in South Korea
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- 해산 by the statutory grounds (상법 제287조의38), then liquidation
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유한책임회사는 다음 각 호의 어느 하나에 해당하는 사유로 해산한다.
- Statutory fee
- Not in our records
Every business in South Korea
VAT
- The tax
- VAT (value added tax)
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일반과세자의 부가가치세 세율 일반과세자의 부가가치세 세율 : 업종, 세율 포함 업종 세율 모든 업종 10%
- Standard rate
- 10%
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일반과세자의 부가가치세 세율 일반과세자의 부가가치세 세율 : 업종, 세율 포함 업종 세율 모든 업종 10%
- Other rates
- Not stated
- Registration threshold
- No threshold: from the first taxable supply
no turnover threshold: registration is due before business starts or within 20 days of starting, for every business place
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사업개시 전 또는 사업을 시작한 날로부터 20일 이내에 구비서류를 갖추어 관할세무서 또는 가까운 세무서 민원봉사실에 신청하여야 함
- Voluntary registration
- No
Registration has no turnover threshold, so there is no below-threshold voluntary registration; an application may be filed before the business starts.
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사업개시 전 또는 사업을 시작한 날로부터 20일 이내에 구비서류를 갖추어 관할세무서 또는 가까운 세무서 민원봉사실에 신청하여야 함
- A foreign company
- Registers from its first taxable supply
The 20-day registration rule carries no turnover condition, so a business with no establishment registers from its first taxable supply. The NTS page for foreign suppliers of electronic services is drawn by script on Hometax and could not be read, so a representative requirement is unrecorded.
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사업개시 전 또는 사업을 시작한 날로부터 20일 이내에 구비서류를 갖추어 관할세무서 또는 가까운 세무서 민원봉사실에 신청하여야 함
- Returns filed
- Quarterly
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일반적인 경우 법인사업자는 1년에 4회, 개인사업자는 2회 신고하며 과세기간 중에 월별 조기환급 신고를 한 경우에는 해당기간의 실적은 제외하고 신고하여야 합니다.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
2 services name South Korea on their own list: Paysera, Airwallex. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- 유한책임회사 (limited liability company)
- ISO 20275 code
- UDJGSecondary GLEIF, Entity Legal Forms code list